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HMRC internal manual

Diplomatic Privileges Manual

HM Revenue & Customs
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Procedure tables: table 1 - importation of goods for the official use of entitled missions

referred to in DIPPRIV3300 

Action by UK Border Force Officers when clearing official importations by diplomatic missions:

  • Check that the normal customs clearance documentation is presented.
  • Check that correctly completed Form C426 copies 1 and 2 are presented.
  • For goods subject to FCO authorisation (eg wines, beers, spirits, hand rolling tobacco, cigarettes, cigars, perfumes and motor vehicles) only copy 1 will be presented. Check that it has been authorised on the reverse by the FCO and has a release number in the bottom right hand corner. If the goods are unaccompanied they should be entered to CPC 40 00 008 or 49 00 008.
  • Check that the goods are consigned to an entitled mission and not for the personal use of a member of staff of the mission.
  • Check that any prohibitions, restrictions and import licensing requirements have been complied with.
  • Check that the goods are not for commercial use.
  • The goods must be delivered to the mission’s official premises.
  • If no Form C426 is available at the time of importation duty and VAT should be collected on deposit pending the presentation of a correctly completed Form C426. On receipt of a Form C426 refer to DIPPRIV3500 for refund procedures.
  • Where strong suspicions of abuse exist the DMIOU Protocol Directorate at the FCO should be contacted immediately on 0207 008 1011 or if not available the VAT International Team on 0207 147 0485.
  • After clearance the C426 form(s) should be retained with the customs entry.